SHAMSUDHEEN.T.R. vs. THE COMMISSIONER OF INCOME TAX (APPEALS)

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WP(C)/15922/2021HC KeralaKLHC01042357202106 August 2021Bench: HONOURABLE MR. JUSTICE A.M.BADAR4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition by directing the concerned respondent (Commissioner of Income Tax (Appeals)) to decide the appeal (Ext.P2), which challenges the assessment order, within a period of four months from the date of receipt of a copy of the judgment. The petitioner was directed to cooperate with the respondents for the expeditious disposal of the appeal. The parties were to act upon the authenticated copy of the judgment. No specific finding was made on the merits of the appeal itself, as the petition was for a direction on its disposal.

What were the facts?

The petitioner, Shamsudheen T.R., challenged an assessment order for the assessment year 2015-16 by filing an appeal before the Commissioner of Income Tax (Appeals) in 2018. The appeal remained pending since 2018. The petitioner filed a writ petition before the High Court of Kerala seeking a direction for the expeditious disposal of this pending appeal. The respondents, represented by the Standing Counsel, agreed to a direction for disposal within six months if the appeal was pending.

What were the issues?

1. Whether the High Court should direct the expeditious disposal of the pending appeal filed by the petitioner before the Commissioner of Income Tax (Appeals) for the assessment year 2015-16? (Question of procedure) Assessee's Contention: The petitioner argued that their appeal, filed in 2018 against the assessment order for the year 2015-16, has been pending for a considerable period and requested the respondents to be directed to decide it within a time-bound manner. Revenue's Contention: The Standing Counsel for the respondents submitted that if the appeal is indeed pending, the court could direct its decision within a period of six months.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR FRIDAY, THE 6TH DAY OF AUGUST 2021 / 15TH SRAVANA, 1943 WP(C) NO. 15922 OF 2021 PETITIONER/S: SHAMSUDHEEN.T.R., S/O. RAHEEM, THOPPITHODI HOUSE, CHEROOR. P.O, THRISSUR DISTRICT. BY ADV O.D.SIVADAS RESPONDENT/S: 1 THE COMMISSIONER OF INCOME TAX (APPEALS) AYAKAR BHAVAN, ERNAKULAM, PIN -682 018 2 THE DEPUTY COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOCHI, PIN – 682 018 SRI. CHRISTOPHER ABRAHAM, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.08.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 15922 OF 2021 2 JUDGMENT

Heard both sides.

2.

Learned counsel appearing for the petitioner submits that the petitioner has challenged the assessment order for the year 2015-16 by filing an appeal in the year 2018. He submits that the appeal is pending right from the year 2018. Therefore, the respondents be directed to decide the appeal within a time bound manner.

3.

Learned Standing Counsel appearing for the respondents submits that if the appeal is pending, then the same can be directed to be decided within a period of six months.

4.

However, the learned counsel appearing for the petitioner submits that the appeal is of the year 2018 and it needs to be disposed of expeditiously.

In this view of the matter, the writ petition is disposed of, directing the concerned respondent to decide the appeal (Ext.P2) challenging the assessment order, within a period of four months

WP(C) NO. 15922 OF 2021 3 from the date of receipt of a copy of this judgment. The petitioner to cooperate with the respondents in expeditious disposal of the appeal. The parties to act upon the authenticated copy of this judgment. SD/- A.M.BADAR JUDGE ajt

WP(C) NO. 15922 OF 2021 4 APPENDIX OF 15922 OF 2021 PETITIONER'S EXHIBITS EXHIBIT P1 – TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2015-16 ISSUED BY THE ASSESSING OFFICER DATED 31.12.2017 EXHIBIT P2 – TRUE COPY OF THE STATUTORY APPEAL PREFERRED AGAINST EXT.P1 ASSESSMENT ORDER FOR THE PERIOD 2015-16 BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 27.01.2018

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